I know the basics... it's all about money... but could someone break it down for me I am having trouble understanding why they can not reach an agreement, so much to the point where they may not even play? What is so important? Is someone really getting that underpaid? I just don't really understand what its all about a detailed explanation would be appreciated.

There are a lot of issues at hand. Basically, neither Goodell or Smith want to look like they got played by the other side, so they are going to posture to get the best deal. This thing won't get done until the 12th hour when the thought of real money being lost is around the corner. It's a game of chicken right now and they're still miles from a collision so there is no rush on either side.